March 6, 2002
CLA-2-48:RR:NC:SP:234 H88302CATEGORY:CLASSIFICATIONTARIFF NO.:4820.90.0000
Ms. Ruth Olsen
Pleasant Company
8400 Fairway Place
Middleton, WI 53562-2554RE: The tariff classification of a child’s desk blotter set from China.
Dear Ms. Olsen:
In your letter dated February 21, 2002, you requested a tariff classification ruling.
A sample identified as a style #5177 “desk set” was submitted for our examination. The set consists of a 13” x 20” paperboard desk blotter, 12 sheets of blotter paper, a pencil cup (paperboard), a 4” x 5½” journal, a cube-shaped notepad, a 5”-square picture frame (paperboard), two plastic bookmarks and a mouse pad (paper-covered foam). These items, which are decorated with matching printed designs, are packed together in a paperboard retail box with a clear plastic cover.
For tariff classification purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the large blotter component.
Accordingly, the applicable subheading for the complete #5177 “desk set” will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of stationery, of paper or paperboard. The rate of duty will be 1.1%.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division